Romania: ECJ’s decision on Case C‑358/20: A tax authority may require taxpayers to pay the VAT due on taxable transactions, provided that the taxpayers can re-register for VAT and deduct the input VAT paid.
On November 18, 2022, the European Court of Justice issued its preliminary ruling on Case C‑358/20. The case revolves around a Romanian company Promexor Trade Srl that was refused a right to deduct input VAT on the ground that the VAT registration was revoked since no transactions (subject to VAT) was indicated in the VAT returns filed for six consecutive months.
Source GlobalVATcompliance
See also
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